Without a scientific systemic system of supervising and control of tax resource , it is just phrasemongering to predominate the scale and distribution of tax resource by rule and line in time , constitute scientific tax plan , control tax dodging effectively and exert fully the function of revenue 有效的税源监控是与科学、规范、高效的税源监控体系分不开的。没有科学、系统的监控体系，及时准确地掌握税源的规模和分布情况，制定科学的税收计划，有效地控制税收流失，充分发挥税收的职能作用，就只能是空谈。
